Get acknowledgement of the return filings following
your software's instructions.

Correct and resubmit any rejected returns.

Record the date we accepted the returns on the
corresponding form FTB 8453, form FTB 8879, or on your copy of the
client's return.

Retain a copy of the signed FTB 8453 or FTB 8879 and tax return for
four years from the due date of the return or four years from the date
the return is filed, whichever is later.
Note: You may keep electronic copies.

Proof of receipt - The number one reason
people choose e-filing is the acknowledgement we provide when we have
accepted a return for further processing.

Accurate returns - The error rate for paper
returns is approximately 10 percent, while e-file returns have an error rate of
less than 1 percent.

Opportunity to correct errors - Since the
e-file Program checks returns for common error conditions before we
process them, you have the opportunity to correct the return and avoid a
notice later.

Safe - We use the latest technologies to
ensure the security and privacy of all taxpayer information. We receive
most returns via modem transmission, which is least susceptible to
interception. Our Internet filing portal uses 128-bit Secure Socket
Layer encryptionthe industry standard.

Year-round return filing - the Individual e-file system is available year-round.

8. How do my clients sign an e-file return?

California e-file returns can be signed electronically or on paper
(FTB 8453). Regardless of the signing method used, the
return must be signed after the taxpayer has reviewed the return and before you
transmit it. Refer to your software for the signature options they support.

Unless your client enters his or her PIN on your computer,
you must have a signed FTB 8453 or FTB 8879 before you e-file the return.
(You do not need the original form -- a faxed, scanned, or emailed copy is acceptable.) You
must retain the signed form for four years from the due date of the
return or four years from the date the return is filed, whichever is later.

These forms do not serve as proof of filing an electronic returnthe
acknowledgement we send containing the date of acceptance for your
client's accepted return serves as proof that your client's return has been filed.

The price of commercial e-file software varies. FTB does not have information on the pricing of various software. To determine which software package is
right for you, contact the Approved California e-file Software Providers for information about their
software features and prices.

12. What do I do if the IRS rejects the federal return and the FTB accepts the California return?

Correct and resend only the federal return. Once we accept the California return, you cannot send it again via e-file.

If you need to correct the California return as a result of the federal return correction, you must file an Amended Income Tax Return (Form 540X) on paper.

If the IRS rejected the federal return due to an incorrect social security
number (SSN), contact the Tax Practitioner Services Hotline at 916.845.7057
to correct the SSN for the California return.